American Can Co. v. Department of Revenue

The defendant, the Department of Revenue of the State of Illinois (hereafter, the Department) has appealed from the judgment of the circuit court of Cook County which sustained the objection of the plaintiff, the American Can Company (hereafter, American) to an assessment by the Department under the Use Tax Act. (Ill. Rev. Stat. 1969, ch. 120, pars. 439.1 through 439.22.) The circuit court, acting on American’s complaint for administrative review, held that the Department had improperly assessed American for certain “raw materials” which had been purchased outside the State of Illinois. Since…